https://www.taxtmi.com/caselaws?id=792384 Where goods are manufactured or assembled at a buyer's site, excisability and valuation depend on whether the resulting installation is movable goods or an immovable structure; on the text given, the Tribunal held that demands could not be sustained by adding bought-out items supplied directly to site to assessable value, and that erection and commissioning charges were not includible. It also held that the department lacked competence to determine excisability on such site-assembled goods, with consequential interest and penalty set aside. The Supreme Court declined interference under Article 136 and dismissed the civil appeal. en-us Mon, 25 May 2026 00:00:00 +0530 Thu, 28 May 2026 08:21:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792384 Where goods are manufactured or assembled at a buyer's site, excisability and valuation depend on whether the resulting installation is movable goods or an immovable structure; on the text given, the Tribunal held that demands could not be sustained by adding bought-out items supplied directly to site to assessable value, and that erection and commissioning charges were not includible. It also held that the department lacked competence to determine excisability on such site-assembled goods, with consequential interest and penalty set aside. The Supreme Court declined interference under Article 136 and dismissed the civil appeal. Case-Laws Central Excise Mon, 25 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792384